G. David Brimmer & AssociatesTrouble with the IRS?
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G. David Brimmer & Associates provides a wide range of services to individuals and businesses, especially in areas where taxpayers owe money to the IRS and are having problems paying. Our professional services include:
Settle tax debts for less – offers in compromise
Address heavy handed IRS collection and investigation actions
Represent clients involved in IRS wage levies/garnishments
Represent clients involved in IRS seizures
Settle tax debts for less – offers in compromise
If you cannot pay your tax liability in full, an Offer in Compromise may be a viable option. The process for obtaining approval of an offer from the Internal Revenue Service (IRS) is time consuming and often complicated. Over the past 40 years, we have successfully represented hundreds of clients with their Offers in Compromise. Many were able to offer a mere fraction of their total tax liability.
Do not be misled by the false advertising claims of many firms. No one can guarantee you an accepted offer! If a firm promises you an offer for pennies on the dollar, go elsewhere. When applying for an Offer in Compromise, the IRS requires that you submit a contractual application with detailed financial information and they always have final approval. Many people pay for offer representation when there is no hope of a successful outcome.
Prior to recommending an offer to a client, we do a thorough financial analysis and provide our best estimate of the probability of success. Our agents have a wealth of experience with offers including many years working for the IRS as Offer Specialists and managing IRS offer programs. Once we mutually decide on an offer as the proper course of action, we tenaciously pursue that goal utilizing all available options including taking the matter to the IRS Appellate Division.
Both businesses and individuals can qualify for an offer, although the rules vary.
Three types of offers are available:
If you are unable to pay your tax liability in full, have special circumstances or question the correctness of tax assessments the IRS has made against you, contact us for a FREE TAX CONSULTATION. Our experienced agents will provide you with an honest assessment of your options and their best estimate of the viability of an Offer in Compromise.
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Represent clients involved in IRS wage levies/garnishments
If your wages, salary or income have been levied or garnished by the Internal Revenue Service (IRS) for federal tax debts, we may be able to help. The Internal Revenue Code authorizes the IRS to administratively levy wages and other income for non-payment of taxes. No court orders or additional legal proceedings are necessary!
IRS wage and income levies are very serious matters and financially devastating. Levies on wages and salaries continue until the tax debt, including penalties and interest, are paid in full. Most people are unable to meet their necessary living expenses when a wage levy or garnishment is in effect. Often, a wage levy has a chilling impact on the employee’s relationship with his or her employer. Further, an employer cannot refuse to comply as they are compelled by federal statutes to turn over the funds and costly penalties apply if they fail to do so. If you receive a Notice of Intent to Levy or Notice of Levy, don’t delay! Contact the IRS or a tax representative immediately. Otherwise, you will experience severe consequences.
Normally, the IRS is using a wage and income levy to get your attention. Their goal is to obtain full resolution of your tax debt. If you contact the IRS, they will usually ask you for additional personal financial information, which can be used for subsequent levies. You should always exercise caution when dealing directly with the IRS.
Our agents have many years of experience dealing with IRS wage and income levies, including working for the IRS Collection Division. We will obtain a Power of Attorney and contact the IRS on your behalf. We will determine what needs to be done to obtain a Release of Levy (or prevent a levy) and verify that the IRS has followed all the proper statutory and procedural requirements. The IRS cannot require us to disclose your personal financial information. However, it may become necessary to provide them with a Collection Information Statement in order to negotiate one of the alternatives discussed below.
Our first goal will be to obtain a Release of Levy. However, that is only a temporary solution. Although very difficult, in some circumstances it is possible to obtain a release based on extreme hardship conditions. Our agents will explore the various options with you and the IRS. The IRS will generally insist on full payment of the entire liability. Depending upon your financial situation, we will usually advocate that the IRS consider an Offer in Compromise, Installment Agreement or place the accounts in an uncollectible status. In all instances, the IRS will insist that you become current with your accruing taxes.
If you receive a Notice of Intent to Levy, Notice of Levy or are threatened with an IRS levy, contact us for a FREE TAX CONSULTATION. Our experienced agents will provide you with the best possible advice to minimize the negative impact of these injurious enforcement activities.
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Represent clients involved in IRS seizures
If your assets have seized by the Internal Revenue Service (IRS) for federal tax debts, we may be able to help. The Internal Revenue Code authorizes the IRS to administratively seize assets for non-payment of taxes. No court orders or additional legal proceedings are necessary!
IRS seizures are very serious matters and financially devastating. Seizures of bank accounts deprive people of their ability to meet their necessary living expenses. Taking vehicles can make getting to work impossible. Dispossessing someone of their personal residence can leave a family homeless. If you receive a Notice of Intent to Levy or Notice of Levy, don’t delay! Contact the IRS or a tax representative immediately. Otherwise, you will experience severe consequences.
Often, the IRS uses a seizure to get your attention. Their goal is to obtain full resolution of your tax debt. If you contact the IRS, they will usually ask for additional personal financial information, which can be used for subsequent levies or seizures. You should always exercise caution when dealing directly with the IRS.
Our agents have many years of experience dealing with IRS seizures, including working for the IRS Collection Division. We will obtain a Power of Attorney and contact the IRS on your behalf. We will determine what needs to be done to obtain a Release of Seizure and verify that the IRS has followed all the proper statutory and procedural requirements. The IRS cannot require us to disclose your personal financial information. However, it may become necessary to provide them with a Collection Information Statement in order to negotiate one of the alternatives discussed below.
Our first goal will be to obtain a Release of Seizure. However, that is only a temporary solution. Although very difficult, in some circumstances it is possible to obtain a release based on extreme hardship conditions. If extreme hardship conditions exist, we will contact the Taxpayer Advocate and petition for relief. Our agents will explore the various options with you and the IRS. The IRS will generally insist on full payment of the entire liability. Depending upon your financial situation, we will usually advocate that the IRS consider an Offer in Compromise, Installment Agreement or place the accounts in an uncollectible status. In all instances, the IRS will insist that you become current with your accruing taxes.
If you receive a Notice of Intent to Levy, Notice of Seizure or are threatened with an IRS seizure, contact us for a free tax consultation. Our experienced agents will provide you with the best possible advice to minimize the negative impact of these injurious enforcement activities.
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Failure to report or pay federal payroll taxes is a very serious matter. If you owe payroll taxes or have not filed federal payroll tax returns, we may be able to assist you in finding a solution that will save your business and protect your personal assets and income.
The Internal Revenue Service (IRS) considers failure to report or pay federal payroll taxes to be the most drastic type of tax delinquency! Since a significant portion of the liabilities are funds withheld from employees, they have instituted severe penalties for failure to comply with the payroll tax laws. Further, the IRS utilizes the most aggressive enforcement measures in the collection of payroll tax debts, frequently including the seizure of business and personal assets. Criminal proceedings can be brought for non-payment of payroll taxes.
Payroll taxes present unique delinquency problems. Because they are incurred each time there is a payroll, they accrue or “pyramid” at an alarmingly rapid rate. Failure to file payroll tax returns has been construed by the courts to constitute tax evasion. Businesses can quickly incur unmanageable payroll tax problems. Individuals can be held personally responsible for payroll taxes, even if they are corporate debts. Worse yet, the IRS is more likely to seize assets for payroll tax debts than for any other tax. Business owners should address such problems by immediately contacting the IRS or obtaining tax representation.
We can provide effective tax representation when you have payroll tax problems. Our agents have extensive experience with payroll tax issues and a former IRS Revenue Officer is associated with our firm. If you have unfiled payroll tax returns, we can counsel you on the proper course of action. If you owe payroll taxes, we will assist you in designing a plan to avoid seizure of your assets or loss of your business. Options that we will explore include an affordable installment agreement, Offer in Compromise or proposing that the accounts be placed in an uncollectible status by the IRS. In order for us to effectively negotiate with the IRS, you will have to get current with your accruing taxes.
If you owe payroll taxes or have failed to properly report them, contact us for a FREE TAX CONSULTATION. Our experienced agents will provide you with the best possible advice on how to resolve your payroll tax debt and save your business and assets.
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Representation in IRS audits or deficiency notices
When you file a Federal Income Tax Return, it is always subject to an Internal Revenue Service (IRS) audit or deficiency notice. In recent years, most additional tax assessments have resulted from deficiency notices rather than face-to-face audits. Regardless of the methodology, the IRS has a very sophisticated audit identification process that usually results in additional tax being assessed.
Many of the deficiency notices, which are conducted by mail, are very flawed as they result almost exclusively from computer generated determinations lacking logical human analysis. Unfortunately, most people assume they are correct and simply pay the additional tax. Never assume that an IRS notice of deficiency is correct – question and review it very carefully!
Individuals are almost always at a disadvantage in a formal audit. IRS auditors represent IRS interests, not the taxpayers. They are looking for errors and are trained to extract information that will result in audit deficiencies (more tax due). Most people file what they believe is an honest and accurate tax return and they approach an audit assuming they will be exonerated. Often, they are very fearful of the audit process and easily intimidated. The fact is that many tax issues are subject to interpretation and the IRS auditor will usually make a self-serving determination. The result is a very high rate of audit deficiencies.
If you don’t comply and respond to deficiency notices or a proposed audit, the IRS will assess additional tax against you. Usually, the amount assessed will be greater than the amount that would result from an audit, because no consideration is given to mitigating factors that could be presented during an audit. Ignoring a deficiency notice or a notice of audit is the worst choice!
If you receive a deficiency notice or notice of audit appointment, we recommend that you obtain tax representation. Our firm has decades of experience representing clients in audits or those who have received deficiency notices. We know what the IRS is looking for, what techniques they use and what defenses are most effective. In fact, a former IRS employee is a member of our staff. We can respond to a deficiency notice for you, attend an audit on your behalf or assist you with an audit. If a deficiency is assessed against you, we can effectively represent you in an appeal with the IRS Appellate Division (See a related Services section regarding Appeals Representation).
If you receive a deficiency notice or a notice of audit, contact us for a FREE TAX CONSULTATION. We may be able to save you both heartache and money!
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Arranging affordable payment agreements
If you have a federal or state tax debt, you may be eligible for an installment agreement. We recommend that our clients consider the feasibility of an Offer in Compromise first. There are disadvantages with installment agreements. First, the liability must be paid in full including all accrued penalty and interest. Further, if you miss payments and default your agreement, the Internal Revenue Service (IRS) will take enforced collection action against your assets and income. Whereas, if you obtain an approved Offer in Compromise, it settles your entire tax debt for less than the total balance due and the remainder of the debt is extinguished. See the link to Offers in Compromise for more information on this alternative.
Both businesses and individuals may qualify for installment agreements. The IRS requires applicants to submit a Collection Information Statement which provides detailed personal and financial data. Prior to approving a request, the IRS often verifies the accuracy of the Collection Information Statement by requesting additional documentation and by completing third party records checks. Approval is not a certainty and the IRS may deny such a request and demand immediate payment in full. To be eligible, applicants must be completely current with their accruing taxes.
We recommend a comprehensive analysis of your financial circumstances prior to requesting an installment agreement. Our agents have a vast amount of experience with installment agreements including many years working with the IRS Collection Division. Unless extenuating or mitigating circumstances exist, the IRS will use the Monthly Income/Expense Statement to determine the acceptable monthly installment. This is calculated by subtracting allowable monthly expenses from the total monthly household receipts from all sources.
Our goal is to ensure that to the greatest extent possible the best interests of our individual clients are represented when requesting an installment payment arrangement. First, within the scope practicable, we will demonstrate to the IRS or the state that you cannot pay your liability in full and that an installment agreement is the appropriate resolution. If you want to minimize your monthly payment, our experienced agents will advocate for the lowest amount attainable. They are thoroughly familiar with the process, particularly the rules and regulations regarding allowable expenses and when exceptions to the standards may apply. Conversely, if you want to maximize monthly payments and pay down your debt as quickly as possible, we will advise you accordingly.
If you already have an approved installment agreement, we still may be able to help. If it can be established that your income or expenses were improperly calculated; or if your financial circumstances have changed, we may be able to assist you in getting your monthly payment reduced.
If you are unable to immediately pay your tax liability in full, contact us for a FREE TAX CONSULTATION.Our knowledgeable agents will provide you with their best advice on the feasibility of an installment agreement or other alternatives.
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Appeal for relief from abusive IRS actions – CDP or CAP
The Internal Revenue Code authorizes the Internal Revenue Service (IRS) to take stringent enforcement procedures without court orders or legal proceedings. These actions can encompass seizure of assets including vehicles, bank accounts, boats, wages, other income and even your home! If you have a federal tax debt and have received a Notice of Intent to Levy, you are subject to these draconian measures without further notice or negotiation.
Unfortunately, sometimes the IRS initiates enforcement activities inappropriately. Often, those who owe taxes do not receive or understand the notices the IRS sends. Our agents are experienced in addressing abusive IRS actions. If we can establish that an IRS procedure is abusive or inappropriate, we will initiate one of the following actions on your behalf, if necessary:
Frequently, simply having an effective tax representative is sufficient to obtain relief. We have decades of experience dealing with the IRS and negotiating settlement of enforcement activities. In fact, we have an associate who is a former IRS Revenue Officer and Manager. The IRS knows that we are familiar with taxpayer rights and we are often successful without requesting formal relief.
Abusive IRS actions can cause tremendous psychological suffering and irreparable financial damage. If you have been threatened with any of these actions or currently subject to them, contact us for a FREE TAX CONSULTATION. We can help!
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Most Internal Revenue Service (IRS) collection and audit activities are conducted administratively with negligible legal or legislative oversight. In order to protect the public from unfair or abusive actions by the IRS, Congress created a separate function, the Appellate Division, to consider appeals regarding various IRS actions. In most instances, bringing a suit in federal court is the only remaining remedy.
Adverse audit findings are the most common appellate issues. Other actions that can be appealed are Trust Fund Recovery Penalty (TFRP) assessments (see our Services link regarding Representation in TRFP Investigations and Appeals for more information on this subject), Offer in Compromise rejections, adverse collection actions such as seizures and lien filings, and penalties and interest assessments.
The IRS publicizes the appeals procedure as a relatively simple, informal process conducted by an objective, independent appellate officer. Our experience contradicts that assertion. We have found that the Appellate Division uses a rigid statutory interpretation of the appeals process and the rights of appellants. In most circumstances, the IRS issues a “30 Day Letter” explaining appeal rights and detailing the requirements for submission of an acceptable application. The 30 day deadline is absolute as the Appellate Division contends that no extension can be granted for any reason irrespective of the circumstances. Normally, the 30 day letter requires submission of a formal written appeal thoroughly documenting the basis for the protest. Our firm recently encountered a situation where an appeals applicant submitted a timely written protest but the Appellate Division determined that there was a technical flaw in the content after expiration of the 30 day period. They ruled that he had lost his statutory right to appeal because the 30 day period had expired before they detected the imperfection and it was too late to correct it.
IRS procedures allow individuals to represent themselves in appeals. We strongly recommend obtaining professional tax representation. There are simply too many potential pitfalls in the process and very few people have the experience or expertise to effectively prosecute an appeal. We have decades of experience successfully representing our clients with all types of appeals and often exercise that option on behalf of them when we encounter an appealable issue.
If you receive an appeals notice from the IRS, contact us for a FREE TAX CONSULTATION. Don’t delay as they will not grant you an extension and you could lose your right of appeal!
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Lien discharge and subordination applications
When a federal tax debt becomes due, the Federal Tax Lien arises and encumbers all of the debtor’s personal and real property. In order to protect the tax debt against other creditors, the Internal Revenue Service (IRS) often files a Notice of Federal Tax Lien, which is recorded in accordance with the various state laws. Once filed, the lien remains in effect until the liability is satisfied or becomes unenforceable.
The Internal Revenue Code provides for lien discharges and subordinations in order to facilitate transactions while the Federal Tax Lien remains in effect. A discharge allows for the sale of a specific asset or assets subject to the Federal Tax Lien. Normally, the IRS will issue a Certificate of Discharge in exchange for payment of the lien interest in the property or if it can be demonstrated that there is no lien interest. The IRS will grant a Certificate of Subordination if can be established that issuance is in the government’s best interests or for payment of the lien interest. Mortgage refinancing is a common reason for requesting a Certificate of Subordination.
Applications for Discharge and Subordination can be time consuming, complex processes. Normally, applicants must secure property descriptions, copies of liens, information regarding other encumbrances, title reports, valuations or appraisals, cost schedules, other financial data required by the IRS, and demonstrate how the request meets the appropriate Internal Revenue Code section . The applications are submitted to IRS Technical Services Offices, which are located in about 40 locations around the country.
Most people find Applications for Discharge and Subordination too overwhelming to handle on their own. We have over 40 years of experience dealing with tax lien issues and regularly negotiate with IRS Technical Services Offices. Further, a member of our staff is a former IRS Special Procedures Advisor who handled Applications for Discharge and Subordination for the IRS for many years.
If you need a lien discharge or subordination, contact us for a FREE TAX CONSULTATION. We may be able to assist you in the process and provide you with additional guidance concerning your tax problems!
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If you owe federal taxes, it’s not unusual to have state tax debts, too. While state tax collectors are more limited in their scope of authority, their tactics are often much more aggressive and draconian.
Laws vary from state to state, however in most instances the options and problems are similar to those encountered with the Internal Revenue Service regarding federal taxes. Most states entertain Offers in Compromise, payment plans and many have some form of amnesty program.
We have decades of experience dealing with state tax problems and represent clients through out the country from Alaska to Texas and Maine to California. In many instances, we’ve had direct negotiations with state tax authorities.
If you have a state tax problem, contact us for a FREE TAX CONSULTATION. We may be able to help you with your state and federal tax issues simultaneously.
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Representation in Trust Fund Recovery Penalty investigations and appeals
Internal Revenue Code section 6672 authorizes the Internal Revenue Service (IRS) to assess the trust fund portion of unpaid corporate and partnership payroll taxes against individuals who are deemed responsible. This is called the Trust Fund Recovery Penalty (TFRP). Trust fund taxes are the income taxes and social security withheld from employees.
The IRS makes TFRP determinations administratively, however their findings can be contested in federal court. Most people who are held responsible find litigating TFRP findings in court too costly and unpredictable. Courts have ruled that several different types of individuals can be held responsible including officers, directors, shareholders, board members, employees, partners, and anyone who has sufficient control of funds. Once the assessments are made, the IRS vigorously pursues collection with all the authorities it has in any other federal tax liability. The IRS can and does assess the TFRP while the corporation or partnership is still operating.
Scores of court cases have attempted to define “responsibility” for TFRP purposes. Generally, if the legal definitions of willfulness and awareness can be established regarding an individual, they will be held to be responsible. Numerous activities and responsibilities have been deemed to indicate willfulness and awareness including knowledge of the accruing unpaid taxes, power to pay creditors, signing tax returns, check signing authority and/or a duty to perform those functions.
More than one person can be held responsible for the same TFRP. The IRS will generally approach non-payment of trust fund taxes with a “broad brush” approach and hold as many people responsible as possible. Potentially responsible individuals have rights, too!
If the IRS begins a TFRP investigation against your business or threatens to assert the TFRP against you or individuals in your firm, obtaining capable tax representation should be considered. Most people lack the knowledge and expertise to effectively represent them in this complex, legal process. We have decades of experience dealing with trust fund tax problems and a member of our staff has a wealth of IRS experience with TFRPs.
If the TFRP is assessed, there is an alternative to contesting the penalty in federal court. You can appeal the determination to the IRS Appellate Division, which is separate function from the Collection Division. We have successfully represented clients in this endeavor. See our Services link regarding Appeals Representation for more information.
If you are experiencing TFRP problems with the IRS, contact us for a FREE TAX CONSULTATION. We may be able to help you protect your personal assets and income from IRS collection actions!
Obtaining reliable tax account information
Obtaining reliable tax account information from the Internal Revenue Service (IRS) is often difficult. Many of our clients report receiving inconsistent, erroneous, incomplete and sometimes incomprehensible tax account information from the IRS.
We offer our clients “state of the art” tax account information services. Once we have a Power of Attorney, our firm has on-line access to IRS transcripts of account. Clients have no direct contact with the IRS! Our firm has a vast amount of experience evaluating IRS transcripts and one of our associates worked for the IRS Collection Division evaluating account data.
The account services we provide include the following:
Contact us to obtain current IRS tax account information. We may be able to make recommendations for resolution of your tax debts, too!
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Our firm is a full service tax preparer. We can prepare all current and past returns and assist you in securing missing payer records such as W-2s and 1099s.
If you are delinquent in filing past tax returns, we can prepare the returns and put an end to the sleepless nights and endless worry. This can be the beginning of putting your tax problems behind you!
Trained, experienced tax professionals will prepare your tax returns. Call us for a FREE TAX CONSULTATION.